Skullcandy already is trying to break into the high-end market. They released the Aviators and some other headphone. Supposedly spent millions on R&D in the US and China.
I personally prefer to stick to professional R&D though, Sennheiser, AKG, Shure and Audio Technica. But that's just me, I don't trust all these 40+ headphone companies that seem to be appearing as if headphones were bunnies. I think in a few years this craze will die down and once again the stalwart professionally trusted Sennheiser, AKG, Audio Technica, Beyerdynamic and Shure will be left standing. This is just a momentary phenomenon I think started by the Beats. After a while listening to the Beats, Soul and 50 Cents' garbage, people will start to think these don't sound much better than $40 headphones at Best Buy and then the craze will recede.
Edited by mbd2884 - 1/7/12 at 3:54pm